Abstract
With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.
Highlights
Dengan mulai diberlakukannya Undang-undang nomor 6 tahun 2014 tentang desa, menghendaki agar dalam pengelolaan desa terutama dalam pengelolaan keuangannya dapat dilakukan secara akuntabel dan bertanggung jawab
This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang
The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances
Summary
Hasil wawancara Wawancara telah dilakukan dengan berbagai pihak yang telah disebutkan oleh penulis pada bagian diatas yaitu bendahara, Kepala Desa, badan permusyawaratan desa dan masyarakat di desa ploso kecamatan jombang yang menjadi lokasi penelitian. Belanja Desa Ploso tahun 2016 adalah sebesar Rp 2.350.000.000,00 ( Dua milyar tiga ratus lima puluh juta rupiah) yang sebagian besar digunakan untuk belanja langsung yang terdiri dari belanja barang dan jasa, belanja bahan modal, belanja perbaikan saluran irigasi, belanja pengaspalan jalan desa, dan belanja tidak langsung yaitu belanja pegawai, tunjangan, belanjan operasional kepala desa, perangkat desa & BPD, belanja bantuan sosial, belanja bantuan keuangan dan belanja tidak terduga. Peraturan Bupati Jombang nomor 06 tahun 2017 tentang keuangan desa menyebutkan bahwa anggaran pendapatan dan belanja harus didukung dengan bukti yang lengkap dan sah dan dimasukkan di rekening desa atas nama pemerintah desa. Hal ini juga sebagai imbas dari penerapan basis kas yang digunakan oleh aparat desa dalam pelaporan akuntansi pengelolaan keuangan desa yang tidak membutuhkan pengetahuan akuntansi yang lebih rinci
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